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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Business & Banking Hasanuddin Economics and Business Review Jurnal Office BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sosial Humaniora Sigli Jurnal Manajemen Paulus Journal of Accounting (PJA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JUSTIAN - Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah EKONOMIKA45 Jurnal Pengabdian Masyarakat Akademisi Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Amkop Management Accounting Review (AMAR) Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Social Science and Business Studies Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Atestasi : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Mukhammad Idrus
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Village Financial Reporting and Local Government Performance: The Mediating Role of Institutional Isomorphism Syachbrani, Warka; Idrus, Mukhammad; Yusuf, Yulia Yunita; Ahmad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3249

Abstract

This study investigates the factors influencing the preparation and utilization of village financial reports and their impact on local government performance, emphasizing the mediating role of institutional isomorphism. Using a mixed-method sequential explanatory design, data were collected from 100 villages in South Sulawesi, Indonesia. The quantitative phase involved surveys distributed to village heads, treasurers, and financial staff, followed by qualitative interviews to deepen the understanding of identified factors. Data were analyzed using regression and thematic analysis. Results reveal that technical capacity, regulatory compliance, and institutional pressures significantly affect the use of financial reports in decision-making. Coercive, mimetic, and normative isomorphism mechanisms mediate the relationship between financial reporting and performance. The findings contribute to developing an institutional-based performance measurement model for village governments. This study provides practical recommendations for enhancing accountability, transparency, and effectiveness in village financial management.
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Desa di Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto SF, Nadya Fadhilah.; Idrus, Mukhammad; Afiah, Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3853

Abstract

Penelitian ini bertujuan: (1) untuk mengetahui bagaimana akuntabilitas pemerintah desa terhadap pengelolaan dana desa di Desa Bontolebang Kecamatan Kelara (2) untuk mengetahui bagaimana transparansi informasi pemerintah desa terhadap pengelolaan dana desa di Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto. Variabel penelitian ini adalah akuntabilitas, transparansi, dan pengelolaan dana desa di Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto yang diukur dengan menggunakan indikator yang telah disesuaikan dalam Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Populasi dalam penelitian ini adalah seluruh Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto dengan mengambil lima orang responden yang terlibat dalam pengelolaan keuangan desa. Adapun responden yang dimaksud adalah kepala desa, sekretaris desa, kepala urusan keuangan selaku bendahara desa, Badan Pengawas Desa (BPD), dan masyarakat desa. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa prinsip akuntabilitas dalam pengelolaan dana desa di Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto akuntabel dan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 begitupun dengan prinsip transparansi dalam pengelolaan dana desa di Desa Bontolebang Kecamatan Kelara Kabupaten Jeneponto bisa dikatakan sepenuhnya tercapai karena hanya satu indikator yang tidak terealisasi sehingga cukup sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018.
Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus Pada SD Negeri 3 310 Assorajang Kabupaten Wajo) Hidayah, Nurul; Tikollah, M. Ridwan; Idrus, Mukhammad
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.93

Abstract

This study aims: (1) To analyze the application of the principle of transparency in the management of School Operational Assistance (BOS) funds at SD Negeri 310 Assorajang, (2) To analyze the application of the principle of accountability in the management of School Operational Assistance (BOS) funds at SD Negeri 310 Assorajang. The variables of this study are Transparency and Accountability of BOS Fund Management. The subjects of this study were the Principal, Treasurer, and Teachers who focused on transparency and accountability in the management of BOS funds. The data collection techniques used were interviews and documentation. The data analysis used was Qualitative Descriptive Analysis. The results of this research show that SD Negeri 310 Assorajang has implemented the principle of transparency in managing BOS funds well, namely involving education unit residents in preparing the RKAS and conveying the realization and recapitulation of the realization of the use of BOS funds which is published through the installation of school information boards. SD Negeri 310 Assorajang has also implemented the principle of accountability in managing BOS funds well. The school has provided education unit data in the Dapodik application, made education unit activity plans and budgets related to the BOS funds received, used BOS funds in accordance with the specified usage components, and made reports on the use of BOS funds in accordance with applicable technical guidelines.
Accounting Information System for Fast Secure Loan Distribution (KCA) at PT Pegadaian (Persero) Pelita Makassar Branch M, Yuliana; Idrus, Mukhammad
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract. This study aims to find out how the accounting system is in distributing Fast Safe Credit at PT Pegadaian (persero) Pelita Makssar Branch. The variabel in this study is a single variabel, namely the Credit Distribution Accounting Information System. Data collection techniques in this study were carried out using documentation and interviews. Data analysis was carried out using a qualitative descriptive method. The results of this study indicate  that the application of accounting information system in channeling fast secure credit at PT Pegadaian Pelita Makassar Branch has Supported the smhooth process of granting secure fast credit, this can be seen from the fulfillment of all elements of the implemented accounting information system component which consist of from people who operate systems, procedures, data, software, infrastructure, and internal controls to measure the security of stored data. Keywords: Accounting Information System, Secure Loan Distribution Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaiaan Cabang Pelita Makassar. Variabel penelitian ini adalah variabel tunggal yaitu Sistem Informasi Akuntansi Penyaluran Kredit. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan dokumentasi dan wawancara. Analisis data dilakukan dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaian Cabang Pelita Makassar telah menujjang proses kelancaran pemberian kredit cepat aman, hal ini dapat dilihat dari terpenuhinya semua unsur-unsur komponen sistem informasi akuntansi yang dijalankan terdiri dari oerang yang mengoperasikan sistem, prosedur, data, software, infrastruktur, serta pengendalian internal untuk pengukuran kemaanan data yang tersimpan. Kata kunci: Kredit Cepat Aman, Sistem Informasi Akuntansi
Co-Authors Afiah Mukhtar Ahmad Ainun Annisa Amalia Susanti, Sheka Amaliah, Wafiq Azizah Reski Aminuddin, Andi Nurannisa Putri Anandasari, Tasya Andriyani Andriyani Anwar, Azwar Anwar, Samsinar Anwar, SamsinarA Ardiansyah Ardiansyah Arif, Chaliza Alma Ashar, Anita Athiyah, Nikmatul Awaluddin Awaluddin Azis, Fajriani Azwar Anwar Dahlan, Lukman Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dunakhir, Samirah Estadebi Pagalla Fauziah, Andi Fatimah Azzahrah Fikri Haikal Fitriani Fitriani Gianina Ramdhani Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Husain, Mutia Rizky Yunus Intan Permatasari Irwandi Irwandi Irwandi Ismawati Ismawati M, Yuliana M. Ridwan Tikollah Makmur, Asra Warsita Masnawaty Sangkala Masnawaty, Masnawaty Miftahul Jannah Muchsidin, Feronica Fungky Muhammad Azis Muhammad Djabir D Muhammad Farid Muhammad Ridwan Mukhtar, Afiah Murdin Muchsidin Mutia Rizky Yunus Husain Mutmainnah, Andi Nikmatul Athiyah Nimra Nur Afiah Nur Afiah Nur Afiah, Nur Nur Arisah Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurrahmadani, Aulia Suci NURUL HIDAYAH Nurul Hikmah K Pabisangan, Valent Pati, Visensa Chielmi Eka Pratama, Irwan Rahayu Alkam Ramlawati Ramlawati Regina Reski Amalia, A. Anggi Resky AN, Kiki Ananda Rosliyana Ryketeng, Masdar S, Masnawaty Safar, Awaluddin Sahade Sahade Saharuna Saharuna Salam, Karta Negara Saleh, Muhammad Farhan Sam, Andi Aliyyah Ramadhani Samsinar Samsinar Samsinar Sangkala, Masnawati Sangkala, Masnawaty Saputri, Adytia Meilyana Sari, Yuspita Serlin serang SF, Nadya Fadhilah. Sirajuddin , Suharti Siti Fatimah Siti Fatimah Siti Fatimah Sitti Hajerah Hasyim Sulkipli Sulkipli Thamrin Tahir Wafiq Azizah Reski Amaliah Warka Syachbrani Yuliah Ilham, Zuhalwah Yusuf , Yulia Yunita Yusuf, Dian Madinah Yusuf, Yulia Yunita Zaimar, Fina Ruzika